When you complete tasks that require concentration–when you use your working memory and attention–certain areas of your brain are activated. This means that your attention capacity is localized to specific brain cells.

Neuroimaging studies have shown that these cells are primarily located in two areas of the brain: the prefrontal cortex and the parietal lobe. Your prefrontal cortex is, as the name suggests, part of your brain's frontal lobe, located just behind your forehead. The parietal lobe is placed further back, at the top of your head. In the picture below, these two areas are circled in orange:

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The fact that two areas of your brain are activated when you focus deeply on something is thought to be because your attention is a two-part process. You need to keep track of what you’re focusing on, as well as where that thing is. 

To determine exactly how training with Cogmed affects the physical structures of the brain, scientists have used different neuroimaging techniques to measure the brain activity before, during, and after a completed Cogmed training. The results of these studies show that the activity in the brain’s “attention-center” increases after Cogmed, compared to before. So during the course of the Cogmed training the neurons in these areas of the brain become stronger and better at communicating with each other. 

This means that training with Cogmed doesn't just yield a positive effect on your ability to pay attention in everyday life - it also yields an actual physical change in your brain. ¹

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1. McNab, F., et al. (2009). "Changes in cortical dopamine D1 receptor binding associated with cognitive training." Science 323(5915): 800-802.